Partnertax.ai
Start free trial →

South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-38-1

Opportunity for hearing before department--Purpose of hearings--Notice to taxpayer

Official textsdlegislature.gov

All utilities assessed by the Department of Revenue shall have an opportunity for a hearing before the department during the months of June and July, for the purpose of determining the fair market value of the utilities or of obtaining additional information or of making corrections on the reports of utilities as previously submitted. The hearings prescribed by this section shall be held upon ten days' notice to the utility concerned and subsequent to the hearing the Department of Revenue shall notify the company, in writing, of the amount of its taxable gross receipts or fair market value for the year.

Last amended: Source: SL 1963, ch 295 , § 2; SL 1997, ch 61 , § 11; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (31 sections)
  1. 10-38-1 · Opportunity for hearing before department--Purpose of…
  2. 10-38-2 · 10-38-2 to 10-38-4. Repealed by SL 1994, ch 73, §§ 35 to 37
  3. 10-38-5 · False statement in utility report--Petty offense
  4. 10-38-6 · Failure of utility to file report as petty offense--Each day…
  5. 10-38-7 · Disposition of penalties
  6. 10-38-8 · Addition to assessment or tax for failure of utility to make…
  7. 10-38-9 · False statement or failure to furnish information concerning…
  8. 10-38-10 · Action in circuit court for collection of tax, penalties and…
  9. 10-38-11 · Allegation of tax liability--Treasurer's books as prima…
  10. 10-38-12 · Judgment for taxes, penalties and costs
  11. 10-38-13 · Defenses in action for collection of taxes--Reassessment…
  12. 10-38-14 · Secretary to redetermine tax when set aside by court
  13. 10-38-15 · Information required by secretary for purpose of reassessment
  14. 10-38-16 · Notice to taxpayer of time and place of reassessment
  15. 10-38-17 · Reassessment as of original assessment date
  16. 10-38-18 · 10-38-18, 10-38-19. Repealed by SL 1994, ch 73, §§ 39, 40
  17. 10-38-20 · Rate of tax on reassessment--Interest from original…
  18. 10-38-21 · Repeated reassessments
  19. 10-38-22 · Reassessments subject to laws applicable to original…
  20. 10-38-23 · General tax laws applicable to collection of special…
  21. 10-38-24 · Special assessment--Delinquent utility--Seizure and…
  22. 10-38-25 · Sale of utility property for special assessment
  23. 10-38-26 · Surplus above special assessments and expenses returned to…
  24. 10-38-27 · Return to utility of property not sold for want of bidders
  25. 10-38-28 · Special assessment collection procedure applicable to past…
  26. 10-38-29 · Notice of valuation of centrally assessed property
  27. 10-38-30 · Appeal of valuation of centrally assessed property--Notice…
  28. 10-38-31 · De novo appeals of centrally assessed property
  29. 10-38-32 · Perfection of appeals of centrally assessed property
  30. 10-38-33 · Consolidation of appeals of centrally assessed property
  31. 10-38-34 · Nonparticipation in administrative action not a bar to appeal
Full table of contents →